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Translation Standards Financial Accol Accounting s Foundation FASF MEMBERSHIP October 13 , 2026 Consolidated Financial Results for the First Six Months of the Fiscal Year Ending February 28 , 2027 ( under IFRS ) Company name : J. FRONT RETAILING Co. , Ltd. Listing : Tokyo Stock Exchange and Nagoya Stock Exchange Securities code : 3086 URL : https://www.j-front-retailing.com/english/ Representative : Keiichi Ono , President and Representative Executive Officer Inquiries : TEL : Hajime Inagami , Executive Officer and Senior General Manager of Corporate Communications Division + 81-3-6865-7621 ( from overseas ) Scheduled date to file Semi - annual Securities Report : Scheduled date to commence dividend payments : Preparation of supplementary material on financial results : October 14 , 2026 November 12 , 2026 Yes ( Millions of yen with fractional amounts discarded , unless otherwise noted ) 1. Consolidated performance for the first six months of the fiscal year ending February 28 , 2027 ( from March 1 , 2026 to August 31 , 2026 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Gross sales Sales revenue Business profit Operating profit Profit before tax Millions of Six months ended % August 31 , 2026 August 31 , 2025 yen 638,200 622,574 2.0 2.5 Millions of yen 213,821 ( 2.8 ) 219,925 5.0 % Millions of yen 26,591 ( 5.6 ) 28,181 ( 13.2 ) % Millions of yen 26,813 ( 10.5 ) 29,975 ( 23.9 ) % Millions of yen 24,868 ( 10.8 ) % 27,874 ( 27.1 ) Profit attributable to owners of parent Total comprehensive Basic earnings per share Diluted earnings per share income Six months ended August 31 , 2026 August 31 , 2025 * Millions of yen 17,379 Millions of % % Yen Yen ( 5.3 ) yen 17,392 ( 5.5 ) 70.62 70.53 18,354 ( 36.9 ) 18,396 ( 38.5 ) 72.74 72.80 1. Of sales revenue , sales from purchase recorded at the time of sale ( shoka shiire ) of the " Department Store Business " have been converted into gross amount and the net amount of sales of the " SC Business " into tenant transaction volume ( gross amount basis ) to calculate gross sales . 2. Business profit is obtained by subtracting cost of sales and selling , general and administrative expense from sales revenue . Operating profit is obtained by adding other operating income to and subtracting other operating expenses from business profit . ( 2 ) Consolidated financial position As of August 31 , 2026 February 28 , 2026 Total assets Total equity Equity attributable to owners of parent Millions of yen 1,136,125 1,141,567 Millions of yen 428,814 428,022 Millions of yen 416,531 415,586 Ratio of equity attributable to owners of parent to total assets Equity attributable to owners of parent per share % 36.7 Yen 1,704.79 36.4 1,671.35